2021 (11) TMI 692

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 1987-88, the following questions of law were framed for consideration by this Court by its order dated 4th December, 2006: (i) Whether in the facts and circumstances of the case, the Tribunal is justified to direct addition of transportation charges to the sale price of the goods under the provisions of Orissa Sales Tax Act? (ii) Whether in the facts and circumstances of the case, there is nexus to sustain enhancement of turnover made by the Tribunal?   2. At the outset, Mr. Jagabandhu Sahoo, learned Senior Advocate appearing for the Petitioner states that the Petitioner is not pressing Question No.(ii) and is only pressing Question No.(i). 3. Relevant to Question (i), the Sales Tax Officer (STO), Sambalpur in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appeal filed by the State and dismissed the appeal filed by the dealer. The dealer was in fact not present before the Tribunal when the above order was passed. The dealer's application for restoration of the appeal was dismissed by the Tribunal by the subsequent order dated 15th/22nd August, 2002. 6. The dealer then filed W.P.(C) No.4717 of 2002 in this Court. By a judgment dated 6th August 2003, this Court set aside the above orders of the Tribunal and remanded the matter to the Tribunal for a fresh hearing. 7. It was thereafter that the impugned order dated 18th September 2006 was passed by the Tribunal. On the issue of transportation charges, the Tribunal observed as under in the impugned order: "6. First we shall examin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y thereof. Because it is the dealer who transported the goods through M/s C.P. Singhal from MP to the buyer's places in Orissa and for that thing done some amount has been charged in the form of transportation cost. Consequently, the transportation charges are liable to be included in the sale price of the goods in question." 8. Thereafter, the present revision petition was filed by the Petitioner. 9. This Court has heard the submissions of Mr. Jagabandhu Sahoo, learned Senior Advocate appearing for the Petitioner and Mr. S.S. Padhy, learned Additional Standing Counsel for the Opposite Party- Department.   10. Mr. Sahoo relies on the judgment of the Supreme Court in Vinod Coal Syndicate v. Commissioner of Sales Tax U.P., Luckn....